摘要
碳排放权配置与交易已在全球范围内逐步展开,相关会计准则的缺位使得会计信息缺乏可比性、一致性和决策相关性。会计确认和计量是碳排放权会计准则建立的关键。对碳排放权的权能分析发现其具有基于物理量的碳产权和基于价值量的碳财权权能,会计主体可"二分"为以获取碳产权为目的的消费方和以获取碳财权为目的的投资方,分别确认为"环境资产"和"投资性环境资产"。碳排放权的会计计量应建立在技术计量与经济计量的基础之上,以分别获取碳产权对应的物理量和碳财权对应的价值量,初始计量以实际成本入账,后续计量应允许成本与公允价值共存。研究提出碳排放权会计准则应以产权保护为导向建立其会计确认、计量和披露的逻辑框架;应以碳排放权会计准则的普适性、前瞻性和稳定性为基础建立碳排放权会计的实务模式;碳排放权会计准则的制定在内容上应为其他环境资产会计留有空间。
The Carbon Emission Rights( CERs) allocation and trading activities have been developed progressively,but related accounting standards remain absent. The accounting recognition and measurement is the key of CERs accounting standards. The analysis on the property of CERs suggests that CERs possess both property rights and financial property rights,which based on its physical quantity and value respectively. The accounting subjects can be classified as consumers who aim at the property rights and investors who aim at the financial property rights,so that the CERs can be confirmed as'Environment Assets'and'Investment Environment Assets'. The accounting measurement of CERs is based on the technical and economic measurement. The initial measurement should be done with the actual costs,while the subsequent measurement should be allowed to the coexistence of cost mode and fair value mode. Then Suggestions for building the CERs accounting standards were given.
出处
《会计研究》
CSSCI
北大核心
2014年第3期88-94,96,共7页
Accounting Research
基金
国家社科基金重点项目(11AZD030)
湖南省软科学项目(2011ZK3012)的资助
